Allowing the petition the Court held that the Assessing Officer was directed to grant personal hearing to assessee and pass assessment order on merits by taking appropriate facts. Matter remanded. (AY. 2015-16)
R. Rajasekaran v. Addl.CIT (2023) 294 Taxman 60 (Mad.)(HC)
S. 144B : Faceless Assessment-Unexplained investments-Reassessment-Personal hearing was not provided-Assessing Officer was to be directed to grant personal hearing and pass assessment order on merits by taking appropriate facts. [S. 69, 147, 148, Art. 226]